PENGARUH DEBT TO EQUITY RATIO DAN CURRENT LIABILITY TO INVENTORY TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh Debt to Equity Ratio (DER) dan Current Liability to Inventory (CLI) secara simultan terhadap pertumbuhan laba, (2) pengaruh Debt to Equity Ratio (DER) dan Current Liability to Inventory (CLI) secara parsial terhadap pertumbuhan laba. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah Perusahaan Sektor Industri Dasar dan Kimia, dan objek penelitian adalah Debt to Equity Ratio (DER), Current Liability to Inventory (CLI), dan pertumbuhan laba. Data dikumpulkan dengan teknik pencatatan dokumen, dan dianalisis dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) Debt to Equity Ratio (DER) dan Current Liability to Inventory (CLI) secara simultan berpengaruh signifikan terhadap pertumbuhan laba sebesar 88,4%, (2) Debt to Equity Ratio (DER) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba sebesar -45,5%, (3) Current Liability to Inventory (CLI) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba sebesar -88,3%.
Kata Kunci : DER, CLI, Pertumbuhan Laba.

The purpose of this research to get explanative findings about (1) the simultaneously effect of Debt to Equity Ratio (DER) and Current Liability to Inventory (CLI) toward earnings growth (2) the partially effect of Debt to Equity Ratio (DER) and Current Liability to Inventory (CLI) toward earnings growth. The research design used was causal quantitative. The subject of this research was The Sector Company of Basic Industry and Chemicals, and the object of this research were Debt to Equity Ratio (DER), Current Liability to Inventory (CLI), and earnings growth. The data was obtained by documentation technique, and it’s analyzed by multiple linear regression. The result of this research showed that (1) Debt to Equity Ratio (DER) and Current Liability to Inventory (CLI) simultaneously had significant effect toward earnings growth about 88,4%, (2) the variable of Debt to Equity Ratio (DER) partially had negative and significant effect toward earnings growth about -45,5%, (3) the variable of Current Liability to Inventory (CLI) partially had negative and significant effect toward earnings growth about -88,3%.
keyword : DER, CLI, Earnings Growth.